GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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14:31 Nov 8, 2019 |
Portuguese to English translations [PRO] Law/Patents - Law (general) / Parecer | |||||||
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| Selected response from: Nick Taylor Local time: 15:39 | ||||||
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Summary of answers provided | ||||
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5 | regarding indirect tax incidence |
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4 | general repercussion rule |
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3 | Re. the Procedural (Judicial Review) Requirement of Widespread Public Impact |
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Summary of reference entries provided | |||
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percussão / repercussão |
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Discussion entries: 15 | |
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general repercussion rule Explanation: general repercussion rule |
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(Br) Sob o Rito da Repercussão Geral Re. the Procedural (Judicial Review) Requirement of Widespread Public Impact Explanation: As in our (Nick T's and my) web ref. 'A repercussão geral não é somente mais um requisito de admissibilidade do RE. Para ser admitido o RE é necessário que o recurso acolha uma das seguintes questões a) contrariar dispositivo da Constituição do Brasil; b) declarar a inconstitucionalidade de tratado ou lei federal; c) julgar válida lei ou ato de governo local contestado em face da Constituição. d) julgar válida lei local contestada em face de lei federal; E, obrigatoriamente, necessita que haja repercussão geral demonstrada como preliminar formal (art. 1035, NCPC,). ' Example sentence(s):
Reference: http://pt.wikipedia.org/wiki/Repercussão_geral Reference: http://www.richardbuxton.co.uk/the-law/judicial-review-proce... |
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regarding indirect tax incidence Explanation: The source text is an extract from a document (judgment/opinion?) regarding an indirect tax (ICMS) (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) and states that ICMS cannot be included in the calculation of the basic amount on which the incidence of PIS (Programas de Integração Social) and COFINS (Contribuição para Financiamento da Seguridade Social) is calculated. This is because although this indirect tax is nominally paid by the seller of the goods or the service provider, the real taxpayer is in fact the purchaser of the goods or the person to whom the services is provided, because the indirect tax is included in the price paid, so that the person who collects the tax and accounts for it to the State is not the real taxpayer (contribuinte de fato). Rito de repercussão geral is legalese for this indirect tax incidence (see my reference entry). -------------------------------------------------- Note added at 4 días (2019-11-13 09:02:39 GMT) -------------------------------------------------- This answer is incorrect. See note to Irene. |
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2 days 8 hrs |
Reference: percussão / repercussão Reference information: These terms are related to the concepts of direct and indirect taxation. In direct taxation there is a direct link between the thing taxed and the taxpayer. Income tax is a direct tax which taxes the taxpayer's income. Thus the incidence of the tax is directly on the person liable to pay the tax. This in Brazilian legalese is called percussão. In indirect taxation, the tax incidence is not directly on the person liable to pay the tax but on something else, e.g. sales taxes where goods are subject to tax, but is in fact paid by the consumer, as part of the price. This, in Brazilian legalese, is called repercussão and is the essential feature of indirect taxation. Repercussão identifies the "contribuinte de fato". Distilled from the entry in Vocabulário Jurídico, De Plácido e Silva, 28ª Edição, page 1196. |
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